1. Home
  2. Browse Decisions
  3. T.C.
  4. 101 T.C.
  5. 101 T.C. 300 (1993)
 

ESTATE OF WALL v. COMMISSIONER

Docket No. 15311-91.

101 T.C. 300 (1993)

ESTATE OF HELEN S. WALL, DECEASED, KATHRYN H. BARTH, PERSONAL REPRESENTATIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 12, 1993.

Attorney(s) appearing for the Case

Gordon H. Smith, Jr., for petitioner.*

J. Paul Knap, for respondent.

OPINION

NIMS, Judge:

Respondent determined a $44,948 deficiency in the Federal estate tax due from the Estate of Helen S. Wall. The single issue for decision is whether property held by three irrevocable inter vivos trusts created by the decedent, Helen S. Wall (Mrs. Wall), is includable in her gross estate under section 2036(a)(2) or section 2038(a)(1) because in creating the trusts Mrs. Wall reserved the right to remove the sole trustee, a corporation...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases